INTERNATIONAL JOURNAL OF ACCOUNTING AND BUSINESS MANAGEMENT (IJABM)
Responsibility Accounting and Management of Private Schools in Bayelsa State
E-ISSN: 4556-2236
P-ISSN: 5433-437X
DOI: https://iigdpublishers.com/article/1650
Responsibility accounting is an important management accounting system that promotes accountability by assigning financial responsibilities to designated managers and evaluating their performance based on areas under their control. This study examines its effect of budgetary control, responsibility centres, and cost control on the management of private schools in Bayelsa State. The population of the study is 192 registered and approved private schools in Bayelsa State. The study adopts a quantitative research approach and focuses on private schools operating within the state. Data for the study were obtained from relevant respondents in selected private schools through a structured questionnaire. The study employed appropriate statistical and econometric techniques to determine the relationship between responsibility accounting practices and effective school management. The study revealed the extent to which systematic budgeting, decentralised responsibility, and effective cost control contribute to improved financial accountability, resource utilisation, planning, and administrative performance in private schools. The study concludes that effective responsibility accounting can provide school proprietors and administrators with useful financial information for planning, monitoring, controlling expenditure, and evaluating managerial performance. It recommends that private school administrators strengthen budgetary control systems, clearly define responsibility centres, and implement effective cost-control mechanisms to enhance accountability and improve overall school management.
Zige Preye Jerusalem & Ifeanyi Madumere PhD
Agabi, O. G. (2019). Educational accountability and resource management in Nigerian schools. Journal of Educational Administration, 12(2), 45–58.
Appah, E. (2023). Corporate governance and tax compliance among corporate entities in Bayelsa State. Journal of Management Science and Career Development, 6(1), 146–160.
Azi, M. N. (2022). Financial resources utilization and school principals in Yenagoa, Bayelsa State. International Journal of Scientific Research in Education, 15(2), 345–362.
Babayemi, A. O. (2026). The role of school principals as financial managers in Nigerian secondary schools. Journal of Educational Studies, 8(3), 201–215.
Bolaji, S. D. (2004). Accounting practices and internal control systems in private educational institutions. African Journal of Educational Management, 14(1), 89–103.
Eneh, O. C., & Okoye, E. I. (2022). Structured budgeting and corporate planning in the Nigerian private education sector. Nigerian Journal of Accounting Research, 18(3), 74–89.
Jajere, Z. M. (2009). Family Planning and Abortion in the Face of the Shari'ah. Unimaid Journal of Women Studies, 2, 85.
Jajere, Z. M. (2026). FAITH-BASED RESOURCES AND DURABLE SOLUTIONS: ISLAMIC SOCIAL FINANCE AND THE PROTECTION OF INTERNALLY DISPLACED WOMEN AND CHILDREN IN BORNO STATE, NIGERIA. Multi-Disciplinary Research and Development Journals Int'l, 8(2), 1-36.
Jajere, Z. M. (2026). Gender Inequality in Maiduguri: An Islamic Perspective. Spanish Journal of Innovation and Integrity, 51, 23-29.
Jajere, Z. M., & Abdullahi, A. S. (2025). Muslim Women in Environmental Stewardship: Afforestation Initiatives and Socioeconomic Impact in Muslim-Majority Regions Sahel Region of Africa. African Journal of Earth and Environmental Science, 7(1).
Jajere, Z. M., & ISHAQ, R. N. (2024). ISLAMIC VIEW ON ORPHANS, WIDOWS AND LESS PRIVILEGE IN ECONOMIC HARDSHIP. EKERE JOURNAL OF RELIGION (EJR), 2(1), 71-86.
Jajere, Z. M., & ISHAQ, R. N. ISLAMIC VIEW ON ORPHANS, WIDOWS AND LESS PRIVILEGE IN ECONOMIC HARDSHIP. EKERE JOURNAL OF RELIGION (EJR), 85.
